ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of February 6, 2013 No. 20n

About approval of Administrative regulations of provision by the Federal Tax Service of the state service in issue of special brands for marking of the tobacco products made in the territory of the Russian Federation, sample of special brand, document forms and storage precautions of the special brands provided by the order of the Government of the Russian Federation of January 26, 2010 No. 27, and recognition No. 59n which voided the order of the Ministry of Finance of the Russian Federation of June 11, 2010

For the purpose of implementation of the Federal Law of July 27, 2010 No. 210-FZ "About the organization of provision of the state and municipal services" (The Russian Federation Code, 2010, No. 31, Art. 4179; 2011, No. 15, Art. 2038, No. 27, Art. 3873, 3880, No. 29, Art. 4291, No. 30, Art. 4587, No. 49, Art. 7061; 2012, No. 31, the Art. 4322) and orders of the Government of the Russian Federation of January 26, 2010 No. 27 "About special brands for marking of tobacco products" (The Russian Federation Code, 2010, No. 5, Art. 534; 2012, 8, of the Art. 1042) I order to No.:

1. Approve:

a) Administrative regulations of provision by the Federal Tax Service of the state service in issue of special brands for marking of the tobacco products made in the territory of the Russian Federation (appendix No. 1);

b) sample of special brand for marking of tobacco products (appendix No. 2);

c) Storage precautions of special brands (appendix No. 3);

d) report form about use of special brands by producers of tobacco products (represented monthly) (appendix No. 4);

e) form of register of the special brands which arrived to the producer of tobacco products (appendix No. 5);

e) form of register of destruction of the unused, damaged and not conforming to requirements to samples special brands (appendix No. 6);

g) form of register of the special brands received by territorial tax authority from the organization manufacturer (appendix No. 7).

Appendix No. 1

to the order of the Ministry of Finance of the Russian Federation of 06.02.2013 No. 20n

Administrative regulations of provision by the Federal Tax Service of the state service in issue of special brands for marking of the tobacco products made in the territory of the Russian Federation

I. General provisions

Subject of regulation of Administrative regulations of provision by the Federal Tax Service of the state service in issue of special brands for marking of the tobacco products made in the territory of the Russian Federation

1. Subject of regulation of Administrative regulations of provision by the Federal Tax Service (further - FNS of Russia) the state service in issue of special brands for marking of the tobacco products made in the territory of the Russian Federation (further - Administrative regulations), is regulation of the relations arising in case of issue of special brands for marking of the tobacco products made in the territory of the Russian Federation (further - special brands), between structural divisions and officials of the Departments of FNS of Russia for subjects of the Russian Federation (further - Managements), interregional Inspectorates of the Federal Tax Service of Russia on the largest taxpayers (further - Inspections) and applicants by provision of the state service in issue of special brands, and also between Managements, Inspections and the federal state unitary enterprise "Goznak", performing production of special brands (further - the organization manufacturer).

Circle of applicants

2. Applicants are the legal entities or individual entrepreneurs performing production of tobacco products in the territory of the Russian Federation or their authorized representatives (further - applicants).

Requirements to procedure for informing on provision of the state service

3. Information on provision of the state service in issue of special brands for marking of the tobacco products made in the territory of the Russian Federation (further - the state service), the locations, working schedules of Managements, Inspections is placed directly in premises of Managements, Inspections with use of information stands, on the official Website of FNS of Russia and the official sites of Managements, Inspections on the Internet, "The single portal of the state and municipal services (functions)", is published in mass media, and also it is provided by phone, to phone answerphone, mail, e-mail.

Working schedule of FNS of Russia, Managements and Inspections:

Monday - Thursday from 9:00 to 18.00,

Friday from 9:00 till 16:45.

Number of phone answerphone - (495) 913-00-09.

4. The location information, the contact telephone numbers, the official sites of FNS of Russia, Managements, Inspections on the Internet providing the state service is given in Appendix No. 1 to Administrative regulations.

5. Information stands are equipped in case of entrance to Management, Inspection. At information stands the following obligatory information is placed:

1) postal addresses of FNS of Russia, Management, Inspection;

2) the address of the official sites and e-mail of FNS of Russia, Management, Inspection on the Internet: www.nalog.ru;

3) number of phone answerphone, help phone number of structural division of the Management, Inspection responsible for provision of the state service;

4) working schedule of structural division of the Management, Inspection responsible for provision of the state service;

5) excerpts from the legal acts containing the regulations regulating activities for provision of the state service;

6) list of the documents necessary for receipt of the state service.

6. On the official site of FNS of Russia and the official sites of Managements, Inspections on the Internet the following information is placed:

1) name and postal addresses, e-mail addresses of FNS of Russia, Managements, Inspections;

2) numbers of phones answerphones of FNS of Russia, Managements, Inspections, phone of service desk of structural division of the Management, Inspection responsible for provision of the state service;

3) working schedule of structural division of the Management, Inspection responsible for provision of the state service;

4) requirements to the written request of applicants on provision of information on procedure for provision of the state service;

5) list of the documents necessary for receipt of the state service;

6) excerpts from the legal acts containing the regulations regulating activities for provision of the state function;

7) the text of Administrative regulations with appendices.

7. By means of phones answerphones the following information is provided to applicants:

1) about working hours of structural division of the Management, Inspection responsible for provision of the state service;

2) about postal addresses, e-mail addresses of FNS of Russia, Managements, Inspections;

3) about addresses of the official sites of FNS of Russia, Managements, Inspections on the Internet;

4) about phone of service desk of structural division of the Management, Inspection responsible for provision of the state service.

When autoinforming the round-the-clock provision of reference information is provided.

8. The official of structural division of the Management, Inspection responsible for provision of the state service shall report (if necessary) the schedule of acceptance of applicants, the exact postal address and the e-mail address of Management, Inspection.

9. Calls by question of informing on procedure for provision of the state service are received according to the working schedule of structural division of the Management, Inspection responsible for provision of the state service.

10. In case of responses to phone calls and oral addresses officials of structural division of the Management, Inspection responsible for provision of the state service shall provide information on the following questions:

1) about the entering numbers at which are registered in system of clerical work of Management, Inspection the documents which arrived in Management, Inspection;

2) about the regulatory legal acts regulating provision of the state service (the name, number, acceptance date of the regulation);

3) about the list of the documents necessary for receipt of the state service;

4) about terms of consideration of documents;

5) about terms of provision of the state service;

6) about the location on the official site of FNS of Russia, Managements, Inspections on the Internet and on "The single portal of the state and municipal services (functions)" of information on questions of provision of the state service;

7) about the location and the working schedule of the organization manufacturer of special brands.

11. Information containing in this subsection of Administrative regulations is placed at information stands, the official sites of FNS of Russia, Managements, Inspections on the Internet and on "The single portal of the state and municipal services (functions)".

II. Standard of provision of the state service

Name of the state service

12. The state service in issue of special brands for marking of the tobacco products made in the territory of the Russian Federation.

The name of the federal executive body providing the state service

13. Provision of the state service is performed by FNS of Russia on behalf of Management, Inspection.

14. The state service is provided by Inspection to the applicants staying on tax accounting in it if the production site of tobacco products is in the same subject of the Russian Federation, as Inspection.

15. Managements, Inspections have no right to demand from the applicant of implementation of actions the, including coordination necessary for receipt of the state service and connected with the appeal to other state bodies and the organizations.

Description of result of provision of the state service

16. Issue by Management, Inspection of special brands or refusal in issue by means of creation and the direction of the certificate of availability of shortcomings of the submitted documents for issue of special brands is result of provision of the state service (further - the reference).

The term of provision of the state service, including taking into account need of the appeal to the organizations participating in provision of the state service, the term of issue (direction), the documents which are result of provision of the state service

17. The term of provision of the state service, including taking into account need of the appeal to the organization manufacturer, - 25 (twenty five) working days from the date of submission by the applicant to Management, Inspection of request about provision of the state service in the form of the statement for issue of special brands and documents.

18. The term of consideration by Management, Inspection of the statement for issue of special brands (further - the Statement) and documents according to the list, stipulated in Item 22 Administrative regulations (further - documents), - no more than 3 (three) working days from the date of their submission to Management, Inspection.

19. Direction term Management, Inspection of the Statement of the organization manufacturer - no more than 4 (four) working days from the date of its submission to Management, Inspection. The term of production of special brands by the organization manufacturer - no more than 18 (eighteen) days from the date of submission by the applicant to Management, Inspection of the Statement and documents.

20. The term of issue of special brands to the applicant - no more than 25 (twenty five) working days from the date of submission by the applicant to Management, Inspection of the Statement and documents.

The list of the regulatory legal acts governing the relations arising in connection with provision of the state service with indication of their details and sources of official publication

21. Provision of the state service is regulated:

1) the Federal Law of December 22, 2008 No. 268-FZ "The technical regulation on tobacco products" (The Russian Federation Code, 2008, No. 52, the Art. 6223);

2) the Federal Law of July 27, 2010 No. 210-FZ "About the organization of provision of the state and municipal services" (The Russian Federation Code, 2010, No. 31, Art. 4179; 2011, No. 15, Art. 2038, No. 27, Art. 3873, Art. 3880, No. 29, Art. 4291, No. 30, Art. 4587, No. 49, Art. 7061; 2012, No. 31, Art. 4322; 2013, No. 14, Art. 1651);

3) the order of the Government of the Russian Federation of September 30, 2004 No. 506 "About approval of regulations on the Federal Tax Service" (The Russian Federation Code, 2004, No. 40, Art. 3961; 2005, No. 8, Art. 654, No. 12, Art. 1042, No. 23, Art. 2270; 2006, No. 23, Art. 2510, No. 24, Art. 2602, No. 33, Art. 3638, No. 52, Art. 5587; 2007, No. 15, Art. 1800, No. 24, Art. 2920; 2008, No. 9, Art. 853, No. 29, Art. 3527, No. 46, Art. 5337; 2009, No. 6, Art. 738, No. 9, Art. 1119, No. 30, Art. 3805; 2010, No. 11, Art. 1224, No. 26, Art. 3350, No. 50, Art. 6725; 2011, No. 12, Art. 1639, No. 14, Art. 1935);

4) the order of the Government of the Russian Federation of January 26, 2010 No. 27 "About special brands for marking of tobacco products" (The Russian Federation Code, 2010, No. 5, Art. 534; 2012, No. 8, Art. 1042);

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